Certificate in Business Accounting

Fundamentals of Business Economics

Aim of the syllabus

The focus of the syllabus for BA1 is on providing candidates with an understanding of the areas of economic activity relevant to an organisation’s decisions and, within this context, the numerical techniques to support such decisions.

Topics covered

Macroeconomic and Institutional Context of Business (25%)

Explain the principal factors that affect the level of a country's national income and the impact of changing economic growth rates and prices on business.

Explain the factors affecting the trade of a country with the rest of the World and its impact on business.

Explain the influences on economic development of countries and the effects of globalisation on business

Microeconomic and Organisational Context of Business (30%)

Distinguish between the economic goals of various stakeholders and organisations.

Demonstrate the determination of prices by market forces and the impact of price changes on revenue from sales.

Explain the influence of economic and social considerations on the structure of the organisation and the regulation of markets.

Informational Context of Business (20%)

Apply techniques to communicate business data as information to business stakeholders.

Demonstrate the uses of big data and analytics for understanding the business context.

Financial Context of Business (25%)

Explain the functions of the main financial markets and institutions in facilitating commerce and development.

Apply financial mathematical techniques in a business decision-making context.

Demonstrate the impact of changes in interest and exchange rates on controlling and measuring business performance.

Exam information

Date:

Certificate in Business Accounting (Cert BA) exams are computer based and are on demand so they can be taken all year round.

Scheduling:

We recommend that you schedule your Certificate Objective Test (OT) at least 2 weeks in advance of when you would like to sit your exam.

Duration:

2 hours

Structure:

The Certificate syllabus comprises of four subjects with one exam for each subject. All four exams must be passed to complete the qualification. The four exams can be taken in any order.

Locations:

Certificate in Business Accounting is the entry level to CIMA so no prior qualifications are required to sit a Certificate paper. You must complete all 4 papers in Certificate in Business Accounting before progressing on to the CIMA Professional Qualification. Knowledge gained in all certificate papers will be used in most professional level papers.

You may be exempt from some or all Certificate papers if you have a relevant degree, have completed the AAT technician stage, or have studied another professional accounting qualification. More about exemptions.

Locations:

Certificate in Business Accounting is the entry level to CIMA so no prior qualifications are required to sit a Certificate paper. You must complete all 4 papers in Certificate in Business Accounting before progressing on to the CIMA Professional Qualification. Knowledge gained in all certificate papers will be used in most professional level papers.

You may be exempt from some or all Certificate papers if you have a relevant degree, have completed the AAT technician stage, or have studied another professional accounting qualification. More about exemptions.

Locations:

Certificate in Business Accounting is the entry level to CIMA so no prior qualifications are required to sit a Certificate paper. You must complete all 4 papers in Certificate in Business Accounting before progressing on to the CIMA Professional Qualification. Knowledge gained in all certificate papers will be used in most professional level papers.

You may be exempt from some or all Certificate papers if you have a relevant degree, have completed the AAT technician stage, or have studied another professional accounting qualification. More about exemptions.

Fundamentals of Ethics, Corporate Governance and Business Law

Aim of the syllabus

Ethics is more than just knowing the rules around confidentiality, integrity and objectivity. It’s about identifying ethical dilemmas, understanding the implications and behaving appropriately. It includes the role of corporate governance, corporate social responsibility and audit; and their increasing impact in the management of organisations.

Topics covered

Business Ethics and Ethical Conflict (30%)

Demonstrate an understanding of the importance of ethics to society, business and the professional accountant.

Explain the need and requirements for CIMA students and members in adopting the highest standards of ethical behaviour.

Locations:

Certificate in Business Accounting is the entry level to CIMA so no prior qualifications are required to sit a Certificate paper. You must complete all 4 papers in Certificate in Business Accounting before progressing on to the CIMA Professional Qualification. Knowledge gained in all certificate level papers will be used in most professional level papers.

You may be exempt from some or all Certificate papers if you have a relevant degree, have completed the AAT technician stage, or have studied another professional accounting qualification. More about exemptions.

Breaks the course down into a week by week study phase at both the learning and revision phase, highlighting key topic areas and study tips. This allows you to better plan your studies around work and life commitments.

Live introductory webinar

Within 2 weeks of enrolling, you will be invited to a live webinar with a Kaplan Distance Learning tutor. The tutor will introduce you to your course, explain the various study material available to you, and provide advice and guidance on how to reach the goal of passing your examination.